Do client managers strategically manage earnings in response to auditors' quantitative materiality threshold disclosures?
Patricia Wellmeyer, Morton Pincus, Lijie Yao
| Year of publication: |
2025
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|---|---|
| Authors: | Wellmeyer, Patricia ; Pincus, Morton ; Yao, Lijie |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 39.2025, 1, p. 221-240
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| Subject: | expanded auditor reporting | materiality disclosures | qualitative vs. quantitative materiality judgments | accruals earnings management | real earnings management | Bilanzpolitik | Accounting policy | Wirtschaftsprüfung | Financial audit | Berichtswesen | Reporting | Rückstellung | Accrual | Unternehmenspublizität | Corporate disclosure | Rechnungsabgrenzung | Accruals and deferrals |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/HORIZONS-2019-520 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015427281